SEC Company Response from Odyssey Semiconductor Technologies, Inc. (ODII) (CIK 0001781405) — Feb 13, 2020
Odyssey Semiconductor Technologies, Inc. (ODII) (CIK 0001781405)
Date: Feb. 13, 2020 · CIK: 0001781405 · Accession: 0001731122-20-000125
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File numbers found in text: 333-234741
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CORRESP
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filename1.htm
Odyssey
Semiconductor Technologies, Inc.
9
Brown Road
Ithaca,
NY 14850
February
13, 2020
VIA
EDGAR
Securities
and Exchange Commission
Division
of Corporation Finance
100
F. Street, N.E.
Washington,
D.C. 20549
Re: Odyssey
Semiconductor Technologies, Inc.
Registration
Statement on Form S-1
File
No. 333-234741
Ladies
and Gentlemen:
In
accordance with Rule 461 under the Securities Act of 1933, as amended, the undersigned respectfully requests that the effective
date of the above-referenced Registration Statement be accelerated so that the same will become effective at 12:00 PM on February
14, 2020, or as soon thereafter as is practicable.
Sincerely,
Odyssey
Semiconductor Technologies, Inc.
By:
/s/ Richard J. Brown
Name:
Richard J. Brown
Title:
Chairman and Chief Executive Officer
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